Income Tax Act · s 75

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75.
Deduction of tax from emoluments and pensions
(1) Where any income chargeable under section 8(1)(b) or (e) is payable to any individual, deduction on account of tax which is or will be payable by him for any year of assessment shall, if the Collector so directs, be made out of the income or any arrears thereof.
(2) Subject to the provisions of any rules made under section 5, deductions authorised by this section shall be made at such times and in such months as the Collector shall direct whether or not the tax has been assessed:

Income Tax

Provided that —
(a) if, on the assessment becoming final and conclusive, it appears that the deductions made exceed the tax payable, the tax overpaid by means of the previous deductions shall be repaid; and
(b) where any deduction has been made from the income so chargeable of any individual, he shall have the same right of objection or appeal against the deduction as he has against an assessment made upon him.
(3) If and so far as any such income is paid without deduction of tax as aforesaid, the tax may be collected and payment thereof enforced in accordance with the provisions of sections 70, 71 and 72:
Provided that for the purposes of section 70, the Collector shall determine the period within which the tax shall be payable.

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s 75Deduction of tax from emoluments and pensions

(1)

Where any income chargeable under section 8(1)(b) or (e) is payable to any individual, deduction on account of tax which is or will be payable by him for any year of assessment shall, if the Collector so directs, be made out of the income or any arrears thereof.

(2)

Subject to the provisions of any rules made under section 5, deductions authorised by this section shall be made at such times and in such months as the Collector shall direct whether or not the tax has been assessed:

Income Tax

Provided that —

(a)

if, on the assessment becoming final and conclusive, it appears that the deductions made exceed the tax payable, the tax overpaid by means of the previous deductions shall be repaid; and

(b)

where any deduction has been made from the income so chargeable of any individual, he shall have the same right of objection or appeal against the deduction as he has against an assessment made upon him.

(3)

If and so far as any such income is paid without deduction of tax as aforesaid, the tax may be collected and payment thereof enforced in accordance with the provisions of sections 70, 71 and 72:

Provided that for the purposes of section 70, the Collector shall determine the period within which the tax shall be payable.